ARTICLE 11
Article 10 of the Agreement is amended by:
(a) omitting paragraph (3) and substituting:
“(3) In this Article “royalties” means payments or credits, whether periodical or not, and however described or computed, to the extent to which they are received as consideration for—
(a) the use of, or the right to use, any—
(i) copyright (other than a literary, dramatic, musical or artistic copyright), patent, design or model, plan, secret formula or process, trademark, or other like property or right; or
(ii) industrial, commercial or scientific equipment;
(b) the supply of scientific, industrial or commercial knowledge or information; or
(c) total or partial forbearance in respect of the use or supply of any property or right referred to in this paragraph,
but does not include royalties or other payments in respect of the operation of mines or quarries or of the exploitation of natural resources or payments to the extent to which they are received as consideration for the use of, or the right to use, motion picture films, tapes for use in connection with radio broadcasting or films or video tapes for use in connection with television.”; and
(b) adding at the end of paragraph (4):
“In any such case, the provisions of Article 5 shall apply.”.
Australia / Singapore · Australia–Singapore 1989 first amending Protocol
ARTICLE 11 ·
English · amending protocol
Unreviewed · applicability unverified
Citation to select or copy
Australia / Singapore; Income Tax (International Agreements) Amendment Act (No. 2) 1989, No. 165 of 1989, Schedule 1 (inserted Schedule 5a); source scope Income Tax (International Agreements) Amendment Act (No. 2) 1989, No. 165 of 1989, Schedule 1 (inserted Schedule 5a); edition First Protocol signed 16 October 1989; separate statutory source edition, not applied to base Agreement; article 11; English; unreviewed source text, current applicability unverified; /editions/au-sg-1989-first-protocol-official-schedule-v3/en/articles/article-11/
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Income Tax (International Agreements) Amendment Act (No. 2) 1989, No. 165 of 1989, Schedule 1 (inserted Schedule 5a)
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Complete Schedule1 inserted Schedule5a Singapore firstProtocol, ending before Schedule2unrelatedFranceProtocol. Entire parent1989amending Act capture retained complete.
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- Income Tax (International Agreements) Amendment Act (No. 2) 1989, No. 165 of 1989, Schedule 1 (inserted Schedule 5a)
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Source language clause (not a claim of supplied translations): DONE in duplicate at Canberra this sixteenth day of October, one thousand nine hundred and eighty-nine, in the English language.
- Edition
- First Protocol signed 16 October 1989; separate statutory source edition, not applied to base Agreement
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- 1989-10-16
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Seventeen actual amending Protocol Articles1–17. Quoted replacement treaty Articles remain within their amending provisions and are not miscounted as Protocol headings.
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